company has assessed the initial synergy between GPSC and GLOW that would occur during the year 2019-2024 and is expected that the EBITDA will contribute to the total amount of Baht 1,600 million by 2024
management assessed the agreement in accordance with TFRIC 12 ‘Service Concession Arrangements’. As a result, the Group’s management recognized revenue from construction under a concession arrangement in
shall transfer building, machine and equipment to Krabi Municipality without any charges when the contract ends. The Group’s management assessed the agreement in accordance with TFRIC 12 ‘Service
without any charges when the contract ends. The Group’s management assessed the agreement in accordance with TFRIC 12 ‘Service Concession Arrangements’. As a result, the Group’s management recognized
revenue from construction. As specified in the contract, the subsidiary shall transfer assets when the contract ends. The Group’s management assessed the agreement in accordance with TFRIC 12 ‘Service
success of the business depends on the number of customers. The potential of the business is thus difficult to be assessed than projects which have operated or provided services for a while. 10 Table of
previously recorded impairment losses. Meanwhile, in Q4– 2022, the impairment was assessed along with a recorded impairment loss on financial assets by 32.6 MB. Fair value profit (loss) on FVTPL equity
“Sims”), the independent valuer, to verify financial status and evaluate the assets of Hero Experience. Sims based its evaluation on the Discounted Cash Flow Approach, assuming that the business has been
arranger an adequate opportunity to clarify any factual errors, factual omissions, or factual misperceptions that would have a material effect on the credit rating. The CRA should duly evaluate any response
engagement quality control reviewer to evaluate the financial statements of the companies whose shares are listed securities and the companies applying for approval of newly issued shares before affixing